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33 results for “condonation of delay”+ Section 67clear

Sorted by relevance

Chennai435Mumbai353Delhi333Kolkata253Bangalore179Karnataka130Ahmedabad127Jaipur111Hyderabad110Pune94Chandigarh67Raipur64Indore43Rajkot40Calcutta39Surat39Amritsar36Lucknow33Cochin25Nagpur23Guwahati19Kerala17Patna16Cuttack16Telangana11Dehradun10Visakhapatnam9SC9Varanasi9Jabalpur6Allahabad4Jodhpur4Agra3Ranchi3Panaji3Orissa2Rajasthan1Andhra Pradesh1

Key Topics

Addition to Income21Condonation of Delay18Section 12A15Section 143(1)15Limitation/Time-bar13Section 2(15)12Section 80I12Natural Justice11Section 143(3)

ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 250/LKW/2023[2019-2020]Status: DisposedITAT Lucknow24 Feb 2025AY 2019-2020

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

For Appellant: Shri V. Balaji, FCAFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 139(1)Section 143(1)Section 154Section 90

condone delay in filing of Form 67 does not vest with the AO or CPC or any other subordinate authority except to the extent as provided for by the CBDT in exercise of its powers conferred under the Act. Clearly the case of the appellant does not fall within such relaxation provided for by CEDT. For the detailed reasons

Showing 1–20 of 33 · Page 1 of 2

10
Section 142(1)10
Section 119
Section 69A9

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

ITA 301/LKW/2025[2015-16]Status: DisposedITAT Lucknow09 Jan 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri K. R. Rastogi, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 271(1)(b)Section 44ASection 69A

67,862/- and Rs.63,07,000/- were deposited out of the said cash available in addition to sale collection. Thus, the addition u/s 69A of I.T. Act is invalid. 5. The addition upheld is highly excessive, contrary to the facts, law and principle of natural justice and without providing sufficient time and opportunity to have its say on the reasons

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

ITA 303/LKW/2025[2015-16]Status: DisposedITAT Lucknow09 Jan 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri K. R. Rastogi, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 271(1)(b)Section 44ASection 69A

67,862/- and Rs.63,07,000/- were deposited out of the said cash available in addition to sale collection. Thus, the addition u/s 69A of I.T. Act is invalid. 5. The addition upheld is highly excessive, contrary to the facts, law and principle of natural justice and without providing sufficient time and opportunity to have its say on the reasons

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

ITA 304/LKW/2025[2015-16]Status: DisposedITAT Lucknow09 Jan 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri K. R. Rastogi, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 271(1)(b)Section 44ASection 69A

67,862/- and Rs.63,07,000/- were deposited out of the said cash available in addition to sale collection. Thus, the addition u/s 69A of I.T. Act is invalid. 5. The addition upheld is highly excessive, contrary to the facts, law and principle of natural justice and without providing sufficient time and opportunity to have its say on the reasons

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

ITA 302/LKW/2025[2015-16]Status: DisposedITAT Lucknow09 Jan 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri K. R. Rastogi, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 271(1)(b)Section 44ASection 69A

67,862/- and Rs.63,07,000/- were deposited out of the said cash available in addition to sale collection. Thus, the addition u/s 69A of I.T. Act is invalid. 5. The addition upheld is highly excessive, contrary to the facts, law and principle of natural justice and without providing sufficient time and opportunity to have its say on the reasons

KASHYAP DIVYA JYOTI SEWA SOCIETY,SONEBHADRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all three appeals are dismissed

ITA 68/LKW/2025[2017-18]Status: DisposedITAT Lucknow30 Jun 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Kumar, AdvocateFor Respondent: Sh. R.K. Agarwal, CIT (DR)
Section 119Section 119(2)(b)

67 & 68/LKW/2025 A.Ys. 2015-16 to 2017-18 Kashyap Divya Jyoti Sewa vs. Commissioner of Income Tax Soicety, Village- Dumerdiha, (Exemption), Lucknow Post- Dudhi, Distt. Sonebhadra, U.P. PAN:AABAK0176F (Appellant) (Respondent) Assessee by: Sh. Rakesh Kumar, Advocate Revenue by: Sh. R.K. Agarwal, CIT (DR) Date of hearing: 04.06.2025 Date of pronouncement: 30.06.2025 O R D E R PER NIKHIL CHOUDHARY

KASHYAP DIVYA JYOTI SEWA SOCIETY,SONEBHADRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION(, LUCKNOW

In the result, all three appeals are dismissed

ITA 66/LKW/2025[2015-16]Status: DisposedITAT Lucknow30 Jun 2025AY 2015-16

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Kumar, AdvocateFor Respondent: Sh. R.K. Agarwal, CIT (DR)
Section 119Section 119(2)(b)

67 & 68/LKW/2025 A.Ys. 2015-16 to 2017-18 Kashyap Divya Jyoti Sewa vs. Commissioner of Income Tax Soicety, Village- Dumerdiha, (Exemption), Lucknow Post- Dudhi, Distt. Sonebhadra, U.P. PAN:AABAK0176F (Appellant) (Respondent) Assessee by: Sh. Rakesh Kumar, Advocate Revenue by: Sh. R.K. Agarwal, CIT (DR) Date of hearing: 04.06.2025 Date of pronouncement: 30.06.2025 O R D E R PER NIKHIL CHOUDHARY

KASHYAP DIVYA JYOTI SEWA SOCIETY,SONEBHADRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all three appeals are dismissed

ITA 67/LKW/2025[2016-17]Status: DisposedITAT Lucknow30 Jun 2025AY 2016-17

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Kumar, AdvocateFor Respondent: Sh. R.K. Agarwal, CIT (DR)
Section 119Section 119(2)(b)

67 & 68/LKW/2025 A.Ys. 2015-16 to 2017-18 Kashyap Divya Jyoti Sewa vs. Commissioner of Income Tax Soicety, Village- Dumerdiha, (Exemption), Lucknow Post- Dudhi, Distt. Sonebhadra, U.P. PAN:AABAK0176F (Appellant) (Respondent) Assessee by: Sh. Rakesh Kumar, Advocate Revenue by: Sh. R.K. Agarwal, CIT (DR) Date of hearing: 04.06.2025 Date of pronouncement: 30.06.2025 O R D E R PER NIKHIL CHOUDHARY

BABIAN INN,LUCKNOW vs. ACIT, RANGE-I, LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 85/LKW/2021[2018-2019]Status: HeardITAT Lucknow04 Aug 2022AY 2018-2019

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 143(1)(a)Section 36(1)(va)Section 43B

delay was condoned and ld. AR was asked to proceed with his arguments. 4. Learned counsel for the assessee, at the outset, submitted that the only issue, involved in this appeal, is the addition sustained by CIT(A) of Rs.1,67,054/- representing employees’ share towards contribution to EPF/ESIC which the assessee had deposited beyond the due date mentioned I.T.A

MOQEETUR RAHMAN KHAN,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 206/LKW/2023[2018-19]Status: DisposedITAT Lucknow12 Aug 2025AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshramoqeetur Rahman Khan V. Ito-4 971, Mannan Manzil, Sadar Pratyaksh Kar Bhawan, Bazar, Lucknow G.P.O, Lucknow-226001. Lucknow-226001. Pan:Agrpr4785N (Appellant) (Respondent) Appellant By: None Respondent By: Shri Amit Singh Chauhan, Cit(Dr) O R D E R

For Appellant: NoneFor Respondent: Shri Amit Singh Chauhan, CIT(DR)
Section 143(3)Section 144BSection 271BSection 273BSection 44A

condone the delay in filing of this appeal and admit the appeal for decision on merits. (B). In this case, assessment order dated 28.04.2021 was passed by the Assessing Officer passed u/s 143(3) read with section 144B of the Income Tax Act, 1961 (“Act”, for short). Separately, penalty proceedings u/s 271B of the Act were also initiated

RAJIV KUMAR,SHAHJAHANPUR vs. ITO-1(5) SHAHJAHANPUR-2, SHAHJAHANPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 336/LKW/2024[2017-18]Status: DisposedITAT Lucknow29 Nov 2024AY 2017-18

Bench: Shri Anadee Nath Misshrarajiv Kumar V. Ito-1(5) 17 Rajeev Traders, Tiraha Aaykar Bhawan, Nh-24, Bajar, Powayan, Shahjahanpur- Bareilly Mod, 242401. Shahjahanpur. Pan: Aivpg8841Q (Appellant) (Respondent) Appellant By: Ms. Shweta Mittal, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 144Section 250Section 250(6)Section 253(3)Section 69A

section 253(3) of the Act. An application requesting for condonation of delay has been filed from the assessee’s side. The Ld. Departmental Representative for Revenue expressed no objection to condonation of delay. Accordingly, delay in filing of this appeal is condoned and the appeal is admitted for decision on merits. 2. In this case, vide assessment order dated

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

SMT.SATYAWATI MEMORIAL EDUCATIONAL AND CHARITABLE TRUST,FAIZABAD vs. CIT EXEMPTION, LUCKNOW

In the result, the appeal of the Assessee is allowed

ITA 68/LKW/2021[NA]Status: DisposedITAT Lucknow22 Aug 2022

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Smt. Satyawati Memorial Educational V. The Cit (Exemption) & Charitable Trust Lucknow Satyawati Sadan, 4/4/326 Khaswaspura, Ayodhya Road Faizabad Tan/Pan:Aajts7143K (Appellant) (Respondent) Appellant By: Shri Shailendra Mishra, Advocate Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 25 07 2022 Date Of Pronouncement: 22 08 2022 O R D E R

For Appellant: Shri Shailendra Mishra, AdvocateFor Respondent: Smt. Sheela Chopra, CIT (DR)
Section 10

delay of 81 days in filing of the appeal is, hence, condoned. 5. The ld. Counsel for the assessee has submitted that the ld. CIT (E) has erred in law and on facts in not appreciating the fact that the activities of the Applicant Trust are solely confined to running of educational institutions and no other activity mentioned

M/S APCO INFRATECH PVT. LTD.,LUCKNOW vs. D/ACIT-1,CENTRAL-1, LUCKNOW

In the result, appeals vide

ITA 17/LKW/2024[2018-19]Status: DisposedITAT Lucknow02 Apr 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(1)Section 143(2)Section 143(3)Section 80I

section 14A r.w.r 8D do not draw any relation to such expenditures in relation to exempt. 2. The Ld. CIT (A) has erred in law and on facts as the assessee invested a substantial amount of Rs. 187 Cr. in group companies/sister concerns which entail disallowances to be computed as per the provision of 14A of the I.T. Act read

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

ITA 623/LKW/2024[2018-19]Status: DisposedITAT Lucknow02 Apr 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(1)Section 143(2)Section 143(3)Section 80I

section 14A r.w.r 8D do not draw any relation to such expenditures in relation to exempt. 2. The Ld. CIT (A) has erred in law and on facts as the assessee invested a substantial amount of Rs. 187 Cr. in group companies/sister concerns which entail disallowances to be computed as per the provision of 14A of the I.T. Act read

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

ITA 356/LKW/2020[2016-17]Status: DisposedITAT Lucknow02 Apr 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(1)Section 143(2)Section 143(3)Section 80I

section 14A r.w.r 8D do not draw any relation to such expenditures in relation to exempt. 2. The Ld. CIT (A) has erred in law and on facts as the assessee invested a substantial amount of Rs. 187 Cr. in group companies/sister concerns which entail disallowances to be computed as per the provision of 14A of the I.T. Act read

RAM ADHAREY,SANT KABBER NAGAR vs. ITO, BASTI NEW, BASTI

In the result, the appeal is allowed for statistical purposes

ITA 593/LKW/2025[2017-18]Status: DisposedITAT Lucknow27 Jan 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 253(3)Section 69A

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) The facts of the case, in brief, are that in this case, the assessee filed his return of income on 06/09/2017 declaring total income at Rs.6,86,520/-. The Assessing Officer completed the assessment and passed assessment order under section

TANVEER BANO,UNNAO vs. INCOME TAX OFFICER WARD-2(4), UNNAO

In the result, the appeal is allowed for statistical purposes

ITA 430/LKW/2025[2019-20]Status: HeardITAT Lucknow14 Oct 2025AY 2019-20

Bench: Shri Anadee Nath Misshra

Section 115BSection 144Section 147Section 253(3)Section 56(2)(x)Section 69Section 69A

67 Hazari Tola, Ward-2(4), Unnao-209801 Unnao-New PAN:FEQPB3275D (Appellant) (Respondent) Appellant by None Respondent by Shri Amit Kumar, D.R. O R D E R (A) This appeal vide I.T.A. No.430/Lkw/2025 has been filed by the assessee for assessment year 2019-20 against impugned appellate order dated 14/01/2025 (DIN & Order No. ITBA/NFAC/S/250/2024- 25/1072149214(1) of Commissioner